Simpson equals Norman's record at Players

GOL PGA

Webb Simpson celebrated an eagle on the 11th hole during the third round at TPC Sawgrass

Webb Simpson has smashed records through three rounds at The Players Championship to set up a seven-shot lead but there's one record he won't want to dwell on.

No golfer has ever squandered a seven-stroke lead in the final round of a US PGA Tour event.

Simpson, the 2012 US Open champion, has made victory seem a formality as he made light of one of the tour's most difficult golf courses.

The 32-year-old American easily swept aside the previous 54-hole record lead of five shots (Alex Cejka, 2009) on Saturday.

He rattled off a four-under-par 68 third round to get to 19 under, equalling Greg Norman's 54-hole scoring record from 1994 and leaving New Zealand's Danny Lee (70) in a distant second place.

There is another Australian-held record Simpson can surpass on Sunday - Steve Elkington's seven-shot triumph in 1997 is the biggest victory margin at golf's unofficial fifth major.

"I don't think it matters until I win," a measured Simpson said.

"All those (records), I'd love to know them if I win tomorrow, but I'm trying not to dwell on them."

On Sunday, Simpson will no doubt have one eye on world No.1 Dustin Johnson, who posted a 69 to take outright third at 10 under.

Johnson - like Norman - is among six players to have lost a six-shot lead in the final round, doing so in Shanghai last year.

On Friday, Simpson matched the course record with a 63, becoming the first golfer to reach 11 under during a single round at TPC Sawgrass, only to card a double-bogey at the famous par-3 17th.

Although Simpson has four US PGA Tour victories he says this week is the best golf he has ever played.

"I think so; I haven't had a tournament yet where everything was really clicking like this," he said.

Australia's Jason Day was unable to reel in Simpson but a 71 left the 2016 champion at TPC Sawgrass sharing fourth at nine under.

Marc Leishman (67) and Adam Scott (72) were next best of the Australians at seven under.

Tiger Woods emerged from the wilderness with a sensational 65 - his lowest score ever at The Players - to share ninth at eight under alongside Jordan Spieth, who matched his compatriot with a round of seven under.

Woods had the enormous galleries on the edge of their seats with a bogey-free front nine of six-under 30.

The front-nine record of 29 was set by Martin Kaymer in 2014.

The 42-year-old Woods added birdies at the 11th and 12th but that was it for his charge, with a bogey at the 14th.